TENNESSEE VALLEY LEATHER COMPANY v. COMMISSIONER

Docket No. 16593.

8 T.C.M. 396 (1949)

Tennessee Valley Leather Company v. Commissioner.

United States Tax Court.

Entered April 28, 1949.


Attorney(s) appearing for the Case

Scott P. Crampton, Esq., for the petitioner. S. Earl Heilman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income tax of $79.03 for the fiscal year ended July 31, 1944 and a deficiency in income tax of $43.88 for the fiscal year ended July 31, 1945. The parties are in agreement, as indicated by stipulations in the record, in regard to certain carry-backs. The issues for decision are whether the respondent erred in disallowing a deduction of $3,000 for 1944 described as "commissions and...

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